2023

C u m u l a t i v e T a b l e o f C o n t e n t s a n d C a s e I n d e x

Volume 72

GENERAL

Alternative Dispute Resolution ................................................................................................. 41 Amendment of pleadings .......................................................................................................... 202 Administrative rights, do taxpayers have equal rights? ......................................................... 121 Associated enterprise or dissociated enterprise? .... ............................................................... 6 CFCs & DTAs ............................................................................................................................. 42 CFCs, the SCA’s untidy grapple with the complexities of section 9D ............................... 46 Discounted cross-border loans to offshore trusts: clarifying the mix of

anti-avoidance provisions ...................................................................................... 16 & 49 Divergent views ........................................................................................................................... 42 DTAs & CFCs ............................................................................................................................. 42 High Court jurisdiction to hear applications .......................................................................... 121 Inherent jurisdiction of the High Court and section 105 .................................................... 121 Interest and related or similar finance charges ....................................................................... 11 Interest, deductibility of, on borrowed money, Practice Note 31 ....................................... 1 Jurisprudential chaos in out tax law: Thistle ............................................................................. 3 New rules, effective 10 March 2023 ......................................................................................... 81 Pleadings, amendment of .......................................................................................................... 202 Powers of the Tax Court ........................................................................................................... 201 Practice Note 31, withdrawal of ............................................................................................... 1 Preference shares, the tax implications of .............................................................................. 24 Section 7(8) versus section 31 – Round 2 ............................................................................... 53 Section 105 of the TAA – making sense of a flood of litigation ...................................... 202 Section 105 of the TAA – a rejoinder to Davis ..................................................................... 208 Shock legislation .......................................................................................................................... 81 Tax Court, powers of ................................................................................................................. 201 Tax Court Rules, new ........................................................................................................ 41, 81, 96 Thistle and the rustle of jurisprudential chaos in our tax law ............................................... 3 Trust Property Control Act ....................................................................................................... 81 Trust Property Control Act, consolidated .............................................................................. 86 Trust Property Control Act, criticism of amendments ........................................................ 82 Trust Property Control Act Regulations, consolidated ........................................................ 93 VAT in respect of capital raising expenditure ........................................................................ 58 VAT implications of securities lending arrangements, the .................................................. 60